GA-0484

Greg Abbott

Categories

Constitutional Law - Texas , Statutory and Constitutional Construction , Rules of Construction , Taxes and Taxation - Political Subdivisions , Appraisal and Assessment , Taxes and Taxation - Political Subdivisions , Exemptions

Summary

Taxation, personal property that is not required to be rendered for taxation is not thereby exempt from|Exemptions from taxation must be strictly construed and may not be raised by implication|Rendition requirement, a motor vehicle that need not be rendered under Tax Code section 22.01(k) is not thereby exempt from taxation

Opinion File

ga0484.pdf